1 UN Statistics Division Data items for industrial statistics (Part 3)

Inventories  Types of inventories  Total  Materials, fuels and supplies  Work-in-progress  Finished goods  Goods purchased for resale in the same conditions as received  Stocks at the beginning and end of the period  For each type:  Inventories at beginning of period  Inventories at end of period  Change

Taxes and subsidies  Taxes  Taxes on products  In most cases not recorded in business accounts  Turnover should exclude VAT and other similar deductible taxes directly linked to sales  Other taxes on production  Represent production costs (taxes on ownership or use of land, buildings, motor road vehicle taxes, duties and registration fees, business licenses, etc.)  Tax data may be better collected at enterprise level  Subsidies  Subsidies on products  Other subsidies on production  Subsidies on payroll, or to reduce pollution

Derived Data items (Output, intermediate consumption, value added)  Gross output Sales/shipment of goods produced by establishment + Value of Sales/shipment of all goods and services purchased for resale in the same condition as received - Purchases of goods and services for resale in the same condition as received + Receipt for industrial work done + other revenues + value of own-account fixed assets + change in work in progress + change in inventories of finished goods + Change in inventories of goods purchased for resale in the same condition as received Valuation - basic prices (preferred)  Situations where it is difficult to segregate taxes and subsidies on products and production - Value added at factor cost (second best option)  Intermediate consumption always at purchasers’ prices  Value added Total value added vs Census value added  National accounts value added (total value added) is recommended  Census value added optional - if countries desire to maintain their earlier time series

Gross fixed capital formation  5 general categories: Gross value of fixed assets (at the beginning and at the end of the period, acquisitions, disposals) Gross value of fixed stock at end of period Depreciation  Breakdown into 4/10 more detailed types of assets Dwellings Other buildings and structures Machinery and equipment  Transport equipment  ICT equipment  Other machinery and equipment Intellectual property products  Research and development  Mineral exploration and evaluation  Computer software and databases  Entertainment, literary and artistic originals  Other  Classification and terminology of assets is aligned with 2008 SNA

Orders  very useful in tracking the strength or weakness of investment and production in the economy  New orders received  current value of all new orders received in the reference period.  Unfilled orders during the reference period  the current value of all orders outstanding at the end of the inquiry period.  The value of unfilled orders at the beginning of the period plus the value of "new orders received” in the period, minus sales or shipments in the period, equals the value of unfilled orders at the end of the reference period

Environmental protection expenditure Environmental protection groups together all actions and activities that are aimed at the prevention, reduction and elimination of pollution as well as any other degradation of the environment. This includes measures taken in order to restore the environment after it has been degraded due to the pressures from human activities  As environmental protection is prime objective, actions and activities which have a favourable impact on the environment but which serve other goals do not come under environmental protection.  Excluded are activities from field of environmental protection, which while beneficial to environment primarily satisfy technical needs or the internal requirements for hygiene or security of an enterprise  Primary purpose criterion has to be applied!